commit 6a42e60cfa2c27c25675e10d448c5abc57062efc
parent ed1f5095cc2f677a234ed65943b28f9f388909ab
Author: Tanja Lange <tanja@hyperelliptic.org>
Date: Tue, 21 Jan 2025 23:45:49 +0100
cleanupstomatch audience
Diffstat:
3 files changed, 13 insertions(+), 210 deletions(-)
diff --git a/doc/usenix-security-2025/paper/donau-paper.tex b/doc/usenix-security-2025/paper/donau-paper.tex
@@ -93,7 +93,9 @@ constructive discussion on the subject.
\bibliography{donau-paper,bibliography}
% Maybe for camera-ready?
-%\appendix
+\appendix
+\input{appendix}
+
%\input{implementation}
\end{document}
diff --git a/doc/usenix-security-2025/paper/intro.tex b/doc/usenix-security-2025/paper/intro.tex
@@ -233,3 +233,13 @@ extensions are simply a matter of proper integration and user
interface design, while a few presume the existence of a widely
available digital identity system~\cite{FIXME} providing a single
unlinkable pseudonym for each citizen per charity.
+
+Navigating donation regulations involves adhering to a multitude of
+directives on transparency, anti-money laundering, tax compliance, and
+data protection while also meeting specific requirements in individual
+countries. Compliance ensures trust in the philanthropic sector,
+promoting ethical giving practices within a complex regulatory
+landscape. Cross-border donations are particularly challenging.
+We review some of the legal and regulatory background in
+Appendix~\ref{ap-back}.
+
diff --git a/doc/usenix-security-2025/paper/requirements.tex b/doc/usenix-security-2025/paper/requirements.tex
@@ -393,212 +393,3 @@ prove to an employer that some eligible person (typically an employee
or retiree) has donated money which needs to be matched -- obviously,
without disclosing anything else.
-
-\subsection{General background information}
-
-This section contains general background information pertaining donations.
-
-% FIXME: make this less EU-specific for USENIX???
-
-\subsubsection{General Regulatory Framework}
-
-European Union (EU) member states regulate donations through a blend
-of EU-wide directives and country-specific laws. While there is no
-uniform regulation that applies to all donations in Europe, certain EU
-directives and principles affect donation practices, particularly
-those related to transparency, anti-money laundering (AML), tax
-compliance, and donor data protection.
-
-\subsubsection{Transparency and Accountability}
-
-Transparency in charitable donations is crucial to maintain public
-trust and deter financial misuse. European countries typically require
-organizations that receive donations to adhere to transparency
-measures, including:
-
-\begin{itemize}
-\item {\bf Public Financial Reporting:} Most European countries
- mandate that charities, nonprofits, and similar organizations
- publish annual financial reports. These reports generally include
- detailed breakdowns of income sources, donation amounts, and
- expenditures.
-\item {\bf Disclosures for Large Donations:} In some countries, large
- donations must be reported to regulatory authorities. This threshold
- and the specific requirements vary by country. For example, Germany
- requires registration for organizations receiving public donations,
- while the UK mandates certain reporting for donations above a
- particular threshold.
-\item {\bf Third-Party Audit Requirements:} To verify the financial
- integrity of charitable organizations, many countries mandate
- independent audits for organizations surpassing specific revenue
- thresholds.
-\end{itemize}
-
-\subsubsection{Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF)}
-
-Given the potential for abuse of charitable donations for money
-laundering and financing illegal activities, EU-wide Anti-Money
-Laundering Directives (such as the AMLD5) require organizations to
-implement stringent controls.
-
-\begin{itemize}
-\item {\bf Know Your Donor (KYD):} Similar to the Know Your Customer
- (KYC) practices in the financial sector, some countries require
- organizations to verify the identity of donors making significant
- contributions. This requirement is typically tied to AML laws.
-\item {\bf Transaction Monitoring and Reporting:} Charitable
- organizations must monitor donation transactions and report any
- suspicious activities to relevant national authorities.
-\item {\bf Registration with Financial Intelligence Units (FIUs):}
- Nonprofits are encouraged, and sometimes required, to register with
- FIUs in certain EU countries to facilitate AML compliance.
-\end{itemize}
-
-\subsubsection{Taxation and Deductibility}
-
-The tax treatment of donations varies across Europe, but many
-countries provide tax incentives to encourage charitable
-giving. Donations to qualifying nonprofit organizations are often
-tax-deductible, either partially or fully, depending on local laws.
-
-\begin{itemize}
-\item {\bf Eligibility of Donors and Organizations:} Both the donor
- and the recipient organization usually need to meet specific
- criteria. For instance, only donations to accredited charities
- registered with national authorities are often eligible for tax
- relief.
-\item {\bf Limits on Deductions:} Most countries place caps on
- deductible donations, typically as a percentage of the donor’s
- income. For example, France allows deductions up to 20\% of taxable
- income, whereas Germany permits deductions up to 20\% of annual
- income or corporate profits.
-\item {\bf Cross-Border Donations and Tax Relief:} The EU's ``Stauffer
- doctrine'' principle requires member states to treat cross-border
- donations similarly to domestic donations if the recipient
- organization meets equivalent standards, which facilitates
- cross-border charitable giving across the EU.
-\end{itemize}
-
-\subsubsection{Data Protection and Privacy (GDPR)}
-
-The General Data Protection Regulation (GDPR) is a significant EU law
-that affects how personal data is collected, stored, and managed,
-including for donations.
-
-\begin{itemize}
-\item {\bf Consent for Data Collection:} Donors must be informed of
- how their personal data will be used, and organizations must obtain
- explicit consent if data will be used for purposes beyond the
- donation transaction itself, such as marketing.
-\item {\bf Data Minimization and Retention:} Organizations are
- expected to collect only the data necessary for processing the
- donation, retain it only as long as necessary, and ensure proper
- data deletion practices.
-\item {\bf Right to Access and Erasure:} Donors have the right to
- request access to their personal data held by an organization and
- can request deletion or correction of their data under specific
- circumstances.
-\end{itemize}
-
-\subsubsection{Corporate Donations and Sponsorships}
-
-Corporate donations are also regulated, particularly when related to
-tax deductibility, disclosures, and compliance requirements.
-
-\begin{itemize}
-\item {\bf Transparency in Corporate Sponsorships:} European countries
- may require public disclosure of corporate donations or sponsorship
- arrangements, especially when public funds are involved. Many
- countries also enforce rules against donations that may appear to be
- intended for influencing legislation or government actions.
-\item {\bf Limits on Corporate Donations:} Some countries impose caps
- on corporate donations eligible for tax relief to prevent excessive
- deductions and potential misuse.
-\end{itemize}
-
-\subsubsection{Cross-Border Giving and EU Philanthropy Initiatives}
-
-The European Union encourages philanthropy across borders within
-Europe, but the process is still complex due to varying national tax
-and legal frameworks.
-
-\begin{itemize}
-\item {\bf European Foundation Statute and the European Philanthropy
- Manifesto:} These initiatives aim to harmonize cross-border
- philanthropy regulations. The proposed European Foundation Statute,
- for instance, would create a legal form of a foundation operating
- across the EU.
-\item {\bf Transnational Requirements for Nonprofits:} Nonprofits must
- navigate both the tax and regulatory requirements of each country in
- which they operate or fundraise, including any special
- registrations, tax filings, or documentation for cross-border
- transactions.
-\end{itemize}
-
-\subsubsection{Ethical Standards and Codes of Conduct}
-
-Some countries have established or encouraged adoption of ethical
-standards or codes of conduct for fundraising activities. Examples
-include:
-
-\begin{itemize}
-\item {\bf Code of Conduct for Fundraising:} Many countries have
- adopted codes of conduct, which may govern methods for soliciting
- donations, advertising practices, and donor interaction
- protocols. There are also private initiatives such as the Donor
- Pledge from the Dutch foundation Donateursbelangen (``Donor Interest
- Foundation'').
-\item {\bf Charity Commissions and Regulatory Bodies:} Several
- European countries have independent regulatory bodies that oversee
- charitable organizations, such as the Charity Commission in the UK,
- to ensure compliance and ethical conduct in donations.
-\end{itemize}
-
-\subsection{Country-Specific Considerations}
-
-While EU-wide directives provide a framework, each country has unique
-laws. Here are a few examples:
-
-\begin{itemize}
-\item {\bf Germany:} Nonprofit organizations must register with local
- authorities to receive tax exemptions, and donations exceeding
- 10\,000 EUR must be reported.
-\item {\bf France:} Nonprofits must adhere to the ``Loi de 1901'' and
- comply with annual reporting requirements to remain eligible for
- public donations.
-\item {\bf Italy:} Nonprofits are eligible for tax incentives if they
- register as ONLUS (Organizzazione Non Lucrativa di Utilità Sociale)
- or a similar designation under Italian law.
-\end{itemize}
-
-\subsection{Summary}
-
-Navigating donation regulations involves adhering to a multitude of
-directives on transparency, anti-money laundering, tax compliance, and
-data protection while also meeting specific requirements in individual
-countries. Compliance ensures trust in the philanthropic sector,
-promoting ethical giving practices within a complex regulatory
-landscape. Cross-border donations are particularly challenging.
-
-
-\ifodd0
-Some bits of thoughts
-
-Article 56 TFEU guarantees free movement of services throughout the
-EU. In particular, this obliges each EU country to recognize the
-charitable organizations that are registered in other countries, as
-confirmed by the following decision of the Court of Justice of the
-European Union:
-
-\url{https://op.europa.eu/en/publication-detail/-/publication/d3892f27-39b1-4a26-98b3-451a7ffb101d/language-en}
-
-
-
-\subsection{Yearly Donation Limit}
-
-In some tax jurisdictions, the tax authority may set a limit on the
-total amount of donations that a charity may receive in a given tax
-year.
-%XXX ~\cite{?} A Donation Authority must enable tracking and enforcement of such a limit.
-
-\fi
